The crime against the Public Treasury is a tax offense that can have serious legal repercussions in Spain.
In this article, we will explore this crime, its definition, and the legal consequences it entails in depth.
Additionally, we will address preventive measures and the importance of having an adequate legal defense in case you face accusations related to this type of crime.
En RRYP Global We have expert criminal lawyers who will develop the best defense strategy to protect you. Contact: +34 957 858 952 [email protected]
What is a crime against the Public Treasury?
The crime against the Public Treasury occurs when a taxpayer, whether a natural or legal person, carries out actions aimed at evading the payment of taxes owed to the State.
These actions may include manipulating tax information, filing misleading returns, or hiding income and assets to reduce tax burden.
In the field of crimes against the Public Treasury, several modalities are identified, fraud against the Public Treasury being one of the most common.
This type of crime specifically involves tax evasion through deceptive strategies.
It has a close relationship with the swindle to the Treasury, where fraudulent means are used to obtain refunds or tax advantages improperly.
Definition of Crime against Public Finance
These crimes, regulated in the articles 305 a 306 of the Penal Code, involve the commission of fraud against the Public Treasury, whether state, regional, local or provincial, through actions or omissions that result in tax evasion.
Likewise, It is considered a crime that, by action or omission, defrauds the general budgets of the European Union or other budgets managed by this entity.
Legal consequences of the crime against the Public Treasury
Crime against the Public Treasury entails serious legal consequences that can affect both financial and criminal levels.
1. Anyone who, by action or omission, defrauds the state, regional, regional or local Public Treasury, evading the payment of taxes, amounts withheld or that should have been withheld or income on account of remuneration in kind, improperly obtaining refunds or enjoying tax benefits in the same way, provided that the amount of the defrauded fee, the amount not paid from withholdings or deposits on account or refunds or tax benefits improperly obtained or enjoyed exceeds 120.000 euros, will be punished with a prison sentence. from one to four years and a fine of one to six times the aforementioned amount. The penalties indicated in the previous paragraph will be applied in their upper half when the fraud is committed under any of the following circumstances: a) The use of an intermediary person or persons so that the identity of the true taxpayer is hidden. b) The special significance and severity of the fraud based on the amount defrauded or the existence of an organizational structure that affects or may affect a plurality of taxpayers. In addition to the aforementioned penalties, the person responsible will be subject to the loss of the possibility of obtaining subsidies or public aid and the right to enjoy tax or Social Security benefits or incentives for a period of three to six years. "3. The same penalties will be imposed when the conduct described in section 1 of this article is committed against the Treasury of the European Community, provided that the amount defrauded exceeds 50.000 euros. Article 305 of the Criminal code
Some of the main consequences are the following:
- Economic sanctions: In the financial sphere, those found guilty of committing this crime face the obligation to pay a significant amount as a fine. This fine can reach up to double the amount evaded.
- criminal liability: In serious cases, the crime against the Public Treasury can lead to the imposition of prison sentences. The length of the sentence will depend on the seriousness of the crime and the amount evaded.
- Criminal record: A conviction for a tax crime can leave a criminal record, which can have repercussions on the offender's personal and professional life.
- Surcharges and interest: In addition to fines and prison sentences, violators may be subject to payment of surcharges and interest on the evaded amount, further increasing the financial burden.
Preventive measures and legal defense
This crime requires an element of intent, since It is not considered a negligent act.
Furthermore, there needs to be a legal relationship of a tax nature, with an active subject (tax obligor) and a passive subject (head of the Public Treasury), and that damage is caused that materializes when the payment of taxes is avoided. amounts withheld, payments on account for remuneration in kind, improper obtaining of refunds or enjoyment of tax benefits.
To avoid facing the legal consequences of crime against the Public Treasury, it is essential to take preventive measures, such as correct tax filing and collaboration with tax authorities.
La transparency and accurate reporting they are keys.
If you are facing accusations of tax crime, having a legal defense specialized in tax matters is crucial.
An experienced tax law attorney can evaluate your situation, identify potential errors in the process, and work on your legal defense.
Conclusion on crime against the Public Treasury: concept and legal consequences
Crime against the Public Treasury is a serious infraction that can have serious legal and financial consequences.
To avoid problems, It is essential to comply with tax obligations and cooperate with tax authorities.
If you face accusations related to this crime, do not hesitate to seek specialized legal advice to guarantee an effective defense and protect your rights.
Prevention and appropriate legal action are essential in cases of crime against the Public Treasury in Spain.
RRYP Global, lawyers specializing in Criminal Law.
